Appealing a property assessment in New Jersey

The steps

1. Petition to the County Board of Taxation. Petitions are due on or before April 1, filed and received by that date, or within 45 days of the bulk mailing of assessment notices; where a municipal revaluation or reassessment was implemented the deadline is May 1. Burlington, Gloucester and Monmouth counties run an alternative calendar with a January 15 deadline. Owners of property assessed above $1,000,000 may file directly with the Tax Court.

2. County Board hearing and judgment. The owner must show the assessment does not fairly represent either true market value or the common level range: the average ratio plus or minus 15%.

3. Appeal to the Tax Court. After a County Board decision, an appeal to the Tax Court must be filed within 45 days of the judgment.

What the assessment is measured against

Municipalities set each property's value for the following tax year as of October 1 of the pre-tax year. The general tax rate applies to assessed value; the effective tax rate is "the general property tax adjusted by the municipality's equalization ratio", so it is the rate on market value and compares across towns that assess at different levels. (NJ Division of Taxation, Assessment and Appeals (updated August 15, 2025))

The Division's Guide gives the arithmetic. With an average ratio of 95.41%, the common level range runs from 81.1% to 109.72%. A property with a true value of $100,000 assessed at $110,000 has a ratio of 110%, above the range, so its taxable value becomes true value × average ratio: $100,000 × 95.41% = $95,410. The ratio printed on each town page is the one implied by the Division's general and effective rates (median 70.02%); the County Board applies the Director's average ratio promulgated for the district.

Three counties, Burlington, Gloucester, Monmouth, use the alternative calendar with a January 15 deadline; the rest use April 1, or May 1 after a municipal-wide revaluation. Owners of property assessed above $1,000,000 may file directly with the Tax Court.

Municipalities above the New Jersey median

The rate does not show an over-assessment, but in high-rate towns each dollar of excess assessment costs more. Municipalities above the $2.960 per $100 median for 2025, highest first:

Winfield Township $23.411 · Union Township (Union County) $23.323 · Scotch Plains Township $12.350 · East Brunswick Township $12.177 · Woodbridge Township $12.034 · Kearny $10.848 · Roselle $9.147 · Plainfield $8.926 · Hillside Township $8.899 · West New York $8.707 · Salem $8.628 · Woodlynne $8.103 · Rahway $7.584 · Linden $7.345 · South Plainfield $7.316 · Metuchen $7.255 · Cranford Township $7.248 · Jamesburg $6.955 · Milltown $6.951 · Audubon Park $6.918 · Hi-Nella $6.764 · Kenilworth $6.625 · North Brunswick Township $6.571 · Sayreville $6.259 · Prospect Park $6.231 · Clifton $6.129 · Old Bridge Township $6.094 · Wayne Township $5.998 · Trenton $5.890 · Washington Borough $5.890 · Bridgeton $5.790 · Laurel Springs $5.729 · Edison Township $5.725 · Penns Grove $5.649 · Oaklyn $5.625 · South Brunswick Township $5.578 · Egg Harbor City $5.568 · Pine Hill $5.508 · Merchantville $5.502 · Haledon $5.428 · Pleasantville $5.421 · Westville $5.387 · Mount Ephraim $5.349 · Paterson $5.335 · Gloucester City $5.293 · New Providence $5.242 · Pennsville Township $5.199 · Hamburg $5.135 · Hightstown $5.109 · Stratford $5.001 · Barrington $4.999 · Magnolia $4.967 · Beverly $4.957 · Lawnside $4.876 · Woodbury $4.865 · Paulsboro $4.854 · Woodbury Heights $4.832 · Oxford Township $4.827 · Somerdale $4.798 · National Park $4.783 · Runnemede $4.781 · Clementon $4.776 · Lindenwold $4.769 · Chesilhurst $4.724 · Bloomingdale $4.718 · Phillipsburg $4.675 · Gibbsboro $4.663 · Stanhope $4.660 · Palmyra $4.589 · Waterford Township $4.560 · North Plainfield $4.543 · Wanaque $4.541 · Pohatcong Township $4.535 · Roselle Park $4.506 · Wenonah $4.481 · Summit $4.471 · Burlington City $4.441 · Brooklawn $4.434 · Willingboro Township $4.405 · Berkeley Heights Township $4.401 · Andover Township $4.360 · Swedesboro $4.358 · Cherry Hill Township $4.348 · Knowlton Township $4.271 · Secaucus $4.268 · Ringwood $4.259 · Passaic $4.258 · West Milford Township $4.214 · Audubon $4.200 · Guttenberg $4.181 · Gloucester Township $4.179 · Belleville Township $4.157 · Ogdensburg $4.154 · Woodstown $4.153 · Pompton Lakes $4.131 · Pittsgrove Township $4.123 · Washington Township (Warren County) $4.110 · Elmer $4.102 · Riverside Township $4.090 · Riverton $4.087 · Somerville $4.079 · Millville $4.056 · Greenwich Township (Warren County) $4.052 · Ewing Township $4.051 · City of Orange Township $4.030 · Milford $4.027 · Medford Lakes $4.023 · Byram Township $4.019 · Hampton Borough $4.016 · South Bound Brook $4.014 · Newark $3.999 · Mullica Township $3.966 · Maple Shade Township $3.958 · Berlin Township $3.942 · Linwood $3.929 · Califon $3.897 · Deerfield Township $3.894 · Bordentown City $3.888 · Delran Township $3.845 · Bellmawr $3.844 · Quinton Township $3.841 · Hardwick Township $3.825 · Port Republic $3.804 · Independence Township $3.795 · Spotswood $3.792 · Northfield $3.778 · Wrightstown $3.777 · Stillwater Township $3.771 · Monroe Township (Gloucester County) $3.769 · Medford Township $3.754 · Pilesgrove Township $3.746 · Newfield $3.743 · Franklin Township (Gloucester County) $3.741 · Bergenfield $3.738 · Somers Point $3.722 · Hamilton Township (Mercer County) $3.708 · Winslow Township $3.695 · Hopewell Township (Cumberland County) $3.693 · Elk Township $3.688 · Midland Park $3.688 · Camden $3.687 · Cinnaminson Township $3.669 · Sparta Township $3.668 · Bloomsbury $3.667 · Washington Township (Gloucester County) $3.665 · Fair Lawn $3.661 · Liberty Township $3.656 · Greenwich Township (Cumberland County) $3.642 · Glassboro $3.637 · Alloway Township $3.627 · East Windsor Township $3.627 · Sussex $3.615 · Leonia $3.609 · Mannington Township $3.604 · Pitman $3.596 · Delanco Township $3.583 · Greenwich Township (Gloucester County) $3.566 · Mansfield Township (Warren County) $3.563 · Helmetta $3.558 · Allentown $3.547 · Lodi $3.540 · Victory Gardens $3.538 · Hamilton Township (Atlantic County) $3.520 · South Toms River $3.520 · Absecon $3.517 · Montclair Township $3.516 · Glen Ridge Township $3.508 · Hopewell Borough $3.498 · Little Falls Township $3.496 · Hampton Township $3.495 · Haddon Heights $3.492 · Dover $3.490 · Mount Holly Township $3.490 · Bloomfield Township $3.489 · Robbinsville Township $3.488 · Alpha $3.485 · West Deptford Township $3.483 · Garfield $3.479 · Boonton Town $3.478 · Hackettstown $3.477 · Berlin Borough $3.472 · Bordentown Township $3.469 · Hope Township $3.466 · Eastampton Township $3.459 · Parsippany-Troy Hills Township $3.452 · Evesham Township $3.451 · Netcong $3.447 · Deptford Township $3.440 · Montgomery Township $3.438 · Woodland Park $3.435 · Emerson $3.420 · Chesterfield Township $3.410 · Buena $3.408 · Glen Rock $3.407 · Egg Harbor Township $3.401 · Galloway Township $3.390 · Tabernacle Township $3.382 · Atlantic City $3.380 · Woolwich Township $3.377 · Springfield Township (Burlington County) $3.372 · Rockaway Borough $3.368 · Mount Olive Township $3.366 · Southampton Township $3.353 · Holland Township $3.346 · Edgewater Park Township $3.345 · Sandyston Township $3.338 · Park Ridge $3.333 · Hillsdale $3.330 · Northvale $3.328 · High Bridge $3.324 · Shamong Township $3.323 · Haddonfield $3.315 · Vineland $3.309 · Pennington $3.308 · South Harrison Township $3.306 · Belvidere $3.302 · Andover Borough $3.300 · Harrison Township $3.300 · Upper Deerfield Township $3.293 · Harrington Park $3.271 · Caldwell $3.257 · Pemberton Township $3.253 · East Orange $3.241 · Allamuchy Township $3.227 · Haworth $3.225 · Mansfield Township (Burlington County) $3.222 · New Hanover Township $3.220 · South Amboy $3.217 · Hackensack $3.209 · Little Egg Harbor Township $3.207 · Elmwood Park $3.202 · Tuckerton $3.201 · Rutherford $3.200 · Beachwood $3.187 · East Greenwich Township $3.187 · North Haledon $3.187 · Perth Amboy $3.178 · Elsinboro Township $3.172 · Lawrence Township (Mercer County) $3.165 · Montague Township $3.165 · Verona Township $3.165 · West Windsor Township $3.162 · Fredon Township $3.160 · Plumsted Township $3.150 · Shiloh $3.147 · Hawthorne $3.144 · Blairstown Township $3.134 · Franklin Township (Warren County) $3.129 · Hopewell Township (Mercer County) $3.129 · Mount Laurel Township $3.129 · Fanwood $3.120 · Englewood $3.116 · Weymouth Township $3.108 · Clinton Township $3.104 · Upper Pittsgrove Township $3.098 · Wildwood $3.084 · Barnegat Township $3.083 · Alexandria Township $3.081 · Westampton Township $3.079 · East Newark $3.076 · Ridgefield Park $3.061 · Lopatcong Township $3.042 · Raritan Borough $3.042 · Frankford Township $3.040 · Lumberton Township $3.039 · Raritan Township $3.029 · Fieldsboro $3.020 · Buena Vista Township $3.018 · Franklin Township (Hunterdon County) $3.005 · Jefferson Township $3.003 · Washington Township (Morris County) $3.003 · Wantage Township $3.002 · Stow Creek Township $2.995 · Wood-Ridge $2.990 · Eagleswood Township $2.987 · Lafayette Township $2.987 · Kinnelon $2.985 · Woodland Township $2.982 · Lawrence Township (Cumberland County) $2.980 · Fairfield Township (Cumberland County) $2.975 · Tenafly $2.973 · Lebanon Township $2.969 ·

The full ranking is on the New Jersey rates page.

Sources: NJ Division of Taxation, Assessment and Appeals (updated August 15, 2025); NJ Division of Taxation, A Guide to Tax Appeal Hearings (revised 2022). Last checked October 21, 2026. This page summarises the official procedure; it is not legal advice, and the statutes and the boards' rules govern.